O. Reg. 19/11: GENERAL

Made: January 26, 2011 Filed: January 28, 2011 Published on e-Laws: January 31, 2011 Printed in The Ontario Gazette: February 12, 2011

Amending Reg. 909 of R.R.O. 1990

(General)

1. Regulation 909 of the Revised Regulations of Ontario, 1990 is amended by adding the following section immediately before the heading “Significant Shareholder Plans”:

47.6 (1) This section applies with respect to the following pension plans:

1. Pension Plan for Ontario Hourly Employees of Abitibi-Consolidated Company of Canada, registered under the Act as number 202440.

2. Retirement Plan for Unionized Employees of Abitibi-Consolidated Company of Canada — Pulp and Paper Divisions — Thorold Sector, registered under the Act as number 294496.

3. Employees’ Retirement Plan (1972) of Bowater Canadian Forest Products Inc., registered under the Act as number 260901.

4. Supervisory Employees’ Retirement Plan (1976) of Bowater Canadian Forest Products Inc., registered under the Act as number 575324.

5. Executive Staff Retirement Plan (1976) of Bowater Canadian Forest Products Inc., registered under the Act as number 355511.

(2) Despite subsection 12 (2), the employer shall pay the following into the pension fund within 120 days after a report that has a valuation date of September 30, 2010 is filed or submitted under section 14:

1. All amounts due under the report on the date the report is filed or submitted.

2. Interest on those amounts calculated at the going concern interest rate or the solvency valuation interest rate, whichever applies in the circumstances.

(3) The actuary who prepares the report referred to in subsection (2) shall calculate the amount of interest that is payable under paragraph 2 of subsection (2).